Income Tax Regulation defines Technical Assistance as any independent service, whether provided from abroad or in the country, by which the provider undertakes to use his skills through the application of certain procedures, arts or techniques, in order to provide specialized knowledge, not patentable, which are necessary in the production process, marketing, provision of services or any other activity carried out by the user
The certification by independent auditors has the benefit that any disbursement for assistance will be subject to 15% income tax.
